A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-1C-5c, relating
to the valuation of antique motor vehicles and classic motor
vehicles for purposes of ad valorem property taxes.

Be it enacted by the Legislature of West Virginia:

That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-1C-5c, to read as
follows:

Notwithstanding any other provision of this code to the
contrary, each antique motor vehicle and classic motor vehicle
shall be be valued for purposes of ad valorem property taxes at
$1,000. For purposes of this section, the terms “antique motor
vehicle” and “classic motor vehicle” shall have the meaning
ascribed to them under the provisions of section three-a, article
ten, chapter seventeen-a of this code.